Free College Admissions Essays: Emerson :: College Admissions Essays

Emerson When I received the criteria for this essay I knew that writing this would be a personal challenge to myself. My motivation and interest in being a diary keeper is so vast that I knew that I would have overturn squeezing it all into a mere 500 word essay. In addition, I would have to list my experience in journalism. During my highschool tutoring eld I have accumulated so much experience due to the responsibilities bestowed on me, that it would be hard to describe them all. As I entered my sophomore socio-economic class of high school, our school district had just completed both the new high schools. This was necessary because of the overcrowding within our district. With the new high schools came a new school root, and with a new paper came new opportunities. That first year was hard, but because of the gumption by my fellow journalists and I, we were able to have a successful opening year of The Voice. We received several awards that year for the quality of our pap er, and as high school continued The Voice continued to mature with the staff. We wise(p) to work unneurotic as a team and how to help each other with our words. No single person stood out against the other, and no single article could be legitimate to a single writer. We all had our own individual responsibilities, but we all stayed those long nights at the school until midnight or one, in stage to ensure that our paper was the best it could be. During this time I was given many responsibilities. I was given the honor of being spirituality editor, copy editor, managing editor, in-depth editor, business editor, and co-news editor. I was privileged to be given these opportunities, and thankful to have such great supporting journalist to help make our paper, in my opinion, one of the best topical anesthetic high school papers. I embraced every new responsibility given to me in order to make myself the best journalist that I could be. My motivations for wanting to be a journalist are so deep rooted that I could not even begin to speculate as to there beginnings. Ever since I was in wide-eyed school I have had a desire to be a journalist. I do not believe it to be a genetic warmheartedness since there are no journalists in my family, I think it is just a drive for the truth that sparks my desire.Free College Admissions Essays Emerson College Admissions Essays Emerson When I received the criteria for this essay I knew that writing this would be a personal challenge to myself. My motivation and interest in being a journalist is so vast that I knew that I would have trouble squeezing it all into a mere 500 word essay. In addition, I would have to list my experience in journalism. During my high school years I have accumulated so much experience due to the responsibilities bestowed on me, that it would be hard to describe them all. As I entered my sophomore year of high school, our school district had just completed both the new high schools. This was nece ssary because of the overcrowding within our district. With the new high schools came a new school paper, and with a new paper came new opportunities. That first year was hard, but because of the gumption by my fellow journalists and I, we were able to have a successful inauguration year of The Voice. We received several awards that year for the quality of our paper, and as high school continued The Voice continued to mature with the staff. We learned to work together as a team and how to help each other with our articles. No single person stood out against the other, and no single article could be accredited to a single writer. We all had our own individual responsibilities, but we all stayed those long nights at the school until midnight or one, in order to ensure that our paper was the best it could be. During this time I was given many responsibilities. I was given the honor of being spirituality editor, copy editor, managing editor, in-depth editor, business editor, and co-news editor. I was privileged to be given these opportunities, and thankful to have such great supporting journalist to help make our paper, in my opinion, one of the best local high school papers. I embraced every new responsibility given to me in order to make myself the best journalist that I could be. My motivations for wanting to be a journalist are so deep rooted that I could not even begin to speculate as to there beginnings. Ever since I was in elementary school I have had a desire to be a journalist. I do not believe it to be a genetic passion since there are no journalists in my family, I think it is just a drive for the truth that sparks my desire.

Guess Jeans E-commerce :: GCSE Business Marketing Coursework

view Jeans Ecommerce scheme?, Inc. designs, markets, and distributes clothing apparel and accessories for workforce and women. It was created by three brothers, known as the Marciano brothers who grew up in Southern France. Maurice Marciano oversees the companys design direction, Paul Marciano is the Co-Chairman and Co-chief officer, and Armand Marciano is the Senior Executive Vice chairman . They were inspired by the American western tradition to drive the clothing designs of scheme ?. After Bloomingdales agreed to purchase two dozen of their jeans as a favor they were sold out with in hours. Thats when, in 1981, the official Guess ? label was born, and would become one of the virtually recognized differentiate names. Guess ? uses historical trends within the market to develop a sales conception for designs and as a guide to the number of sales per garmet. With the sales plan in mind they seek out the best note product at the best possible price. Once the materials ar e gathered the cost of the gunpoint is determined. Including manufacturing labor, fabric, trims, and various other details included in the takings of the clothing a rough cost is agreed upon. After the cost is found Guess ? then determines on a style merchandising cost, which is ground on raising or lowering prices to maximize sales and profits. As of today Guess ? has product licenses all over the world. Also it has distributors in magnetic north America, South America, Europe, Asia, Africa, and Australia. Guess ? can be found in many department, retail, specialty, and factory stores and as of January 1995 online. Guesss ? online store is created in Los Angeles, were its E-Commerce department is located. Their tariff is to create texts, graphics, researches of new technologies, and track online sales. The Guess?.Com website is updated every two to three months so the most accurate information is always available to consumers.On the Guess ? website they support electro nic bail clearly stated at the bottom of the page. They have hostage measures set up to protect the consumer from any loss or misuse of information under their control. Credit card information and sign-in passwords are always stored in an unreadable, encrypted format. Also, the site is protected by a multi-layer firewall based security system. So any consumer information personal or not is well protected.Guess Jeans E-commerce GCSE Business Marketing CourseworkGuess Jeans EcommerceGuess?, Inc. designs, markets, and distributes clothing apparel and accessories for men and women. It was created by three brothers, known as the Marciano brothers who grew up in Southern France. Maurice Marciano oversees the companys design direction, Paul Marciano is the Co-Chairman and Co-chief officer, and Armand Marciano is the Senior Executive Vice President . They were inspired by the American western tradition to begin the clothing designs of Guess ?. After Bloomingdales agreed to purch ase two dozen of their jeans as a favor they were sold out with in hours. Thats when, in 1981, the official Guess ? label was born, and would become one of the most recognized brand names. Guess ? uses historical trends within the market to develop a sales plan for designs and as a guide to the number of sales per garmet. With the sales plan in mind they seek out the best quality product at the best possible price. Once the materials are gathered the cost of the item is determined. Including manufacturing labor, fabric, trims, and various other details included in the production of the clothing a rough cost is agreed upon. After the cost is found Guess ? then determines on a style merchandising cost, which is based on raising or lowering prices to maximize sales and profits. As of today Guess ? has product licenses all over the world. Also it has distributors in North America, South America, Europe, Asia, Africa, and Australia. Guess ? can be found in many department, retai l, specialty, and factory stores and as of January 1995 online. Guesss ? online store is created in Los Angeles, were its E-Commerce department is located. Their responsibility is to create texts, graphics, researches of new technologies, and track online sales. The Guess?.Com website is updated every two to three months so the most accurate information is always available to consumers.On the Guess ? website they support electronic security clearly stated at the bottom of the page. They have security measures set up to protect the consumer from any loss or misuse of information under their control. Credit card information and sign-in passwords are always stored in an unreadable, encrypted format. Also, the site is protected by a multi-layer firewall based security system. So any consumer information personal or not is well protected.

White Attitudes Towards Nature Essay -- Racial Relations, Indian, Whit

In Luther Standing assumes Nature and Louis Owenss The American Indian Wilderness, the authors dictate differences in Indian and white relationships with reputation. They stress how Indians project nature, their balanced relationship with it, and how they know wilderness is just a European idea. Though agreeing here, Standing Bear focuses on the Lakota view of how Indians truly lived while Owens reveals both sides and designates white views can shift with time.Standing Bear thinks the difference in how whites and Indians see nature stems from childhood. He believes Indian children are aware of nature because they have been taught to become conscious of life and spend time just observant the wild things around them (9). By seeing the world this way, their love and respect for it flourishes (Standing Bear 10). This appreciation sharply contrasts to ignorant whites who foolishly play as children, ignoring everything except each other, and grow up disregarding the knowledge nature g ives and viewing it only as something to use. He says whites are bored with nature because they do non have the Indian point of view (11). This distance whites have from nature harms their relationship with nature and humans, making them less compassionate when they do not see that mans heart, away from nature, becomes hard (12).Similarly, Owens says whites see nature differently because of childhood experiences. Instead of growing up in nature daily, white children go on sporadic vacations camping, and thus view nature as a tourist attraction instead of a second home. He states Indians embrace nature because it has a stronger family significance to them that whites do not see. Indians call the Cascades the Great Mother because of stories they have hear... ...e two races could not understand each other (Standing Bear 12). On the other hand, Owens has hope for whites because he did not grow up with Indian traditions. He has seen whites preserving nature when he was sent to burn the shed, so unconstipated though they do not yet understand it he has hope that they can one day appreciate it.Indians understand and value nature more than whites and these authors recognize that. They believe the trouble with white attitudes is they do not truly see nature or form a harmonious relationship with it, and whites think they can be separated from their idea of wilderness. Although Standing Bear is critical of whites and believes they will never change, Owens thinks they will if they continue to redefine how they view nature. Overall, both authors fatality whites to respect the Indian view of nature and aspire to see it that way also.

A Short History of Reproductive Politics in America Essay -- health, pr

Abortion refers to a medical procedure which at times is surgical, that is used to terminate an ongoing gestation period by expulsion of the placenta and the fetus before it is mature or viable. There are several reasons why abortion may be procured. just about reasons could be personal in the case of a pregnancy that was not planned for, others could be medical. Medical reasons could be a wide range but direction on the health of the mother or the baby. If carrying a pregnancy to term would affect the health of the mother either physically or mentally an abortion would be recommended (Solinger 2005).cited with MLA styles When abortion is done in consideration to the health of the unborn child it is when its determined that the child could have dire mental or physical disabilities. The mode and means undertaken to perform the process depend on how advanced the pregnancy is, the safety and also in some cases the legality. Abortion has been performed for farseeing periods of time and has been passed over the generations. The methods used have evolved over these generations with some proving fatal and others working like they had been expected to. In recent times, abortion can be performed safely due to numerous advances in technology and in medicine. Before 1973 abortion was not legal in the U.S and various methods were used in procuring abortions. Some of these were crude in every sense and were performed in back-alleys either, by medical professionals or by crooks (Solinger 2005). Many a time, they proved fatal to the young women who seek them and resulted in death. Some died of the abortion procedure itself while many more died of infections after the procedure. As a result, many women struggled to keep abortions a secret due to its i... ...urces. N.p., n.d. Web. 29 Oct. 2013. .Blake, J.. Abortion And Public Opinion The 1960-1970 Decade. Science 171.3971 (1971) 540-549. Print.Halfmann, Drew. Historical Priorities And The Responses Of Doctors A ssociations To Abortion Reform Proposals In Britain And The United States, 1960-1973. Social Problems 50.4 (2003) 567-591. Print.Hull, N. E. H., and Peter Charles Hoffer.Roe v. Wade the abortion rights statement in American history. Lawrence, Kan. University Press of Kansas, 2001. Print.Williams, Mary E.. Abortion opposing viewpoints. San Diego, Calif. Greenhaven Press, 2002. Print.Brown, James. Study findings from Linkoping University broaden understanding of induced abortion.. New York Times 22 Apr. 2010 45-47. Print. Alphabetize and indentation all 2nd, 3rd of citation Italicize tittle of books

The Use of Force by Carlos Williams Essay -- The Use of Force Carlos W

The Use of ForceIn Carlos Williamss short story, The Use of Force, the revives use of force is depicted in a way that is controversial. Controversial in that it could easily be argued either that the doctor has complete reason to use force upon the girl, or that the doctor has no right to use any amount of force upon the girl without her consent. It could also be argued either that the results of the doctors use of force is a success or a failure. I feel that the doctor has reason to use force upon the girl in order to check her tonsils for a issue forth of reasons. I believe this because the doctor has reason to use force because he believes that the girl has diphtheria based on his knowledge of numbers of other children at her develop suffering from cases of diphtheria. I believ...

The Use of Force by Carlos Williams Essay -- The Use of Force Carlos W

The Use of ForceIn Carlos Williamss short story, The Use of Force, the posits use of force is portrayed in a way that is controversial. Controversial in that it could easily be argued either that the make has complete basis to use force upon the girl, or that the doctor has no right to use any amount of force upon the girl without her consent. It could also be argued either that the results of the doctors use of force is a success or a failure. I feel that the doctor has reason to use force upon the girl in order to check her tonsils for a number of reasons. I believe this because the doctor has reason to use force because he believes that the girl has diphtheria based on his friendship of numbers of other children at her school suffering from cases of diphtheria. I believ...

Linguistic culture

When I finished read Laura Bohannans essay Shakespeare in the Bush I matt-up that I was smiling. Can you beat it Elizabeth Bowen-Smith (who go away became Laura Bohannan later), goodly student of Oxford university, sits on the calabash, drinks beer and explain the tommyrot of village to group of tribesmen. Some of them are a very experienced, old person who fill outs things. It seems that Laura met very interesting connection they are bilingual (but their English is much worse than their native Tiv language (Tiv-Batu sub-group of the Bantoid branch of the Benue-Congo subdivision of Niger-Congo)), they live only own culture and cogitate that people in all world are the same.This concept of universal understanding brought her audience to idea that this young European girl (because all whites should be Europeans) do not remember this history exactly. She made a lot of mistakes and near details of small town history were so strange for Tiv usages that they were even lief to a cknowledge that Europe is really another world. Bohannan told about Hamlet in very simple words and Tiv understood Hamlet plot, but very generally. distinct cultural backgrounds not only make the Tiv and Bohannan guide very different interpretations of Hamlet status (son of chief) or the general ideas of life and death. only when the Tiv people interpreted several specific aspects of the story much differently than the modern Western culture. Almost from the beginning of Bohannans tale, tribe members interrupted to drumhead and disagree with her about most of the key elements in the story. There was the appearance of Hamlets fathers phantasma, Claudius marriage to Gertrude, the fact that Hamlet couldnt connect Ophelia, Hamlets dementia, Polonius death, Ophelias drowning death and the poison for aft(prenominal) the final duel.The ghost of Hamlets father appeared in the castle to affirm Hamlet of the truth about his death. The most of modern people could easily explain what is a ghost. The Tiv thought otherwise. The tribesmen scoffed at the notion that Hamlets father is a ghost because they dont believe that any individual part of human personality survives aft(prenominal) death.Tiv culture believes in witches and witchcraft, and therefore Hamlets father image essential have been a zombie sent by witches as an omen. I like this passage from Bohannans essay The old men muttered such omens were matters for chiefs and elders, not for youngsters no good could come of going behind a chiefs back clearly Horatio was not a man who knew things (Bohannan).It seems that witches and their magic power were reality for Tiv people. You know that their religious beliefs were centered around the concept of akombo, defined as magical forces and their emblems. Between concepts of ghost and akombo we have intercultural gap. These words cannot be translated to other language without loosing some sense. Any translation is approximation only. For full understanding people sh ould be members of certain society.Lets go on. In the story of Hamlet, Hamlets uncle, Claudius, marries Hamlets mother, Gertrude. This marriage was only two months after Claudius brother, the power, was killed. The modern Western culture feels that this marriage was incestuous. It also took place too soon after the death of her husband. The Tiv, however, found no problem with it. It was a custom for the natives for the brother of a deceased man to marry his wife. This way, the fields could be taken like of and the farms could be managed.Another detail one of the younger Tiv men asked Laura who had married the other wives of the dead chief (King). When she told that the King had only one wife they were surprised. yet a chief must have many an(prenominal) wives How else can he brew beer and prepare food for all his guests? (Bohannan). Laura explanation about European tradition to have only one wife and to use servants for homework (and especially mentioning taxes) makes Tiv men to adduce an argument It was better for a chief to have many wives and sons who would help him hoe his farms and feed his people then everyone loved the chief who gave much and took nothing (Bohannan).As you remember, in the Shakespeares play, Hamlet could not marry his true love, Ophelia, because he was royalty and she a commoner. The Tiv disagreed with this also. They felt that the marriage should be permitted because since Hamlet was royalty, then he could shower Ophelias father, Polonius, with gifts and money. This seemed to be very intellectual to the Tiv, although it seems to be an odd to the modern Western culture.Since Hamlet was not permitted to marry Ophelia, he went mad. In the western tradition the positive imaging of love madness appeared probably in troubadours songs, probably in to a greater extent ancient times. But for African tribe it was impossible to attribute madness to unhappy love affair. The Tiv felt that Hamlets madness was attributed to more serious cause t o witchcraft. They said her that only witchcraft can make anyone mad, unless, of course, one sees the beings that lurk in the woodland (Bohannan).Laura did the best to explain relations between Hamlet, his uncle and his mother. These episodes of the play were absolutely unclear for Tiv people. They had several arguments for their position. Hamlet lambasted his mother for her sin but man should never scold his mother. Hamlet wanted to kill Claudius who killed his father but nobody can kill or attempt to kill his elders (in Tiv traditions). Tiv men said Hamlet should have contacted his fathers friends to avenge the murder of King but do not try and avenge the murder himself.I found no Tiv reactions (and no explanation by Laura) to the moment when Hamlet went to kill Claudius but found him praying. He did not kill him because he believed that killing Claudius while in postulation would send Claudiuss soul to heaven. We know that Tiv do not believe in the beyond. So this motive should not be clear for them. Laura missed this episode. whitethorn be she felt that she had no chances to explain this for her audience? She also did not tell about Hamlets words about Polonius murder paradise hath pleased it so / To punish me with this, and this with me (Hamlet, III.iv.157158) and about Polonius body The body is with the king, but the king is not with the body (Hamlet IV.ii.2526).When Hamlet killed Polonius, Ophelias father, she was so distraught after hearing about this that she committed suicide by drowning herself. The Tiv were strongly opposed to this. They felt that only witches could make someone drown because water alone cannot appal someone. It is merely something one drinks and bathes in (Bohannan). They understood that Ophelias brother, Laertes, killed her to sell her to the witches because he ran out of money.Also, at Ophelias funeral, Laertes jumped into her grave to say his last goodbye. Hamlet then jumped into the grave to say his last goodbye, also. The Tiv thought that Laertes was trying to steal the body so he could sell it to the witches. Since Hamlet jumped in, then he saved Ophelias body from being sold. They felt that Laertes wanted to kill Hamlet because he prevented him from selling Ophelias body. And I like Tiv explanation very much Hamlet prevented him, because the chiefs heir, like a chief, does not wish any other man to grow rich and powerful. (Bohannan)About understanding the duel between Hamlet and Laertes. King Claudius gave Laertes a poisoned rapier (probably Laura translated it as machete) so that Hamlet would die even if he was just scratched by the sword. Laertes has his sword poisoned in an effort to do Hamlet in once and for all. Claudius wanted Hamlet dead because he knew the truth about his fathers death. Just in case Hamlet survived the battle, a glass of poisoned wine-colored was waiting for the victor.The wine unfortunately fell into the wrong hands, and Hamlets mother drank it and died. The modern Wester n culture believes that the wine was intended for Hamlet in case he survived the duel. The Tiv believe otherwise. They felt that the wine was intended for the victor of the match, either Hamlet or Laertes. They thought that it would be used to kill Hamlet because he knew true about the murder of his father, or it would be used to kill Laertes so no one would know about the conspiracy between him and Claudius to kill Hamlet.I think that the main point of Bohannans essay was to illustrate that different cultures interpret things differently. What we accept is influenced by our own cultural and linguistic values. Both interpretations of Hamlet are correct according to the cultural values of the two different cultures. (May be Tiv opinion is more correct because they proposed for Laura to tell them some more stories of her country.They said We, who are elders, will instruct you in their true meaning, so that when you return to your own land your elders will see that you have not been si tting in the bush, but among those who know things and who have taught you wisdom. (Bohannan)) It seems that the author intentions is not a matter. If our interpretation is different than that of the author, but the story still influenced our life, then that is all that matters. Word is just symbol and everyone can understand it how he can. But if you want to communicate with other people you should condition their culture and to speak their language.ReferencesBohannan, Laura (1971), from Conformity and Conflict Readings in Cultural Anthropology, eds. James P. Spradley and David W. McCurdy Boston Little Brown and Company. Ethnographic Atlas of the Center of Social Anthropology and Computing. University of Kent at CanterburyWilliam Shakespeare. Hamlet The Oxford Shakespeare.1914

How Society Shapes Your Decision for College

Peter Berger refers to the sociological perspective as seeing the general in the token, meaning sociology helps one see the general patterns in particular people. Well we all know that society can affect our choices in life, whether it be the jeans you buy, the food you eat or the path you choose for your future, society ever so has a say in it even if it isnt welcomed. My choice to go to college wasnt much of a choice, as far back as I can mobilize my parents and teachers alike were constantly grooming me for exams and tests and everything I would need to get accepted into and succeed at whatever higher institution I chose.Not that this was a bad thing at all, Im more than grateful for all of it considering without it I would not be where I am today. The point is, society embeds in your mind that the exactly way to be successful in todays business world is to go to college, get a degree, and then search for a desk to sit down for the greater part of the remainder of your life. If that wasnt encouragement enough to keep my grades high and my sights set even higher, looking around at the former(a) students at my work certainly did it for me.I told myself that I would not allow myself to slip and fall into the pattern that all the others around me had or soon would. I was bound and obstinate to get out of that school, out of my hometown, and away from any negative people or negative energy those people might be harboring. So the halcyon part was done, my choice had been made, but now the big question What university do I choose? Being from a middle income family in Texas I knew I wasnt going to attend any Ivy League Institution, but I still wanted to go to an amazing University without bankrupting my parents of course.When I looked at my parents, along with other parents who were equally successful in their careers I noticed they had all gone to Big 12 schools. Again, keeping my parents bank accounts in mind I resolved it would be the wisest decision to choose a Big 12 University that was still in Texas to avoid the $30,000 + fee for out of state tuition. Based on my major and who had accepted me so far I had it narrowed down to my top three universities Texas A&M, University of Texas, and good ol Texas Tech University.The deciding factor was that Texas Tech and the University of Texas were the only two schools with their own college of communication, but Texas Tech came out on top as the only University in Texas that offered advertising as its own major in its own college. It also didnt hurt that all the people I had grown to dislike from my hometown, if they were even graduating, were going on to UT or A&M, so the fact that Texas Tech was ten hours away from home was just the cherry on top.

Argumentative Paper- Innocent Until Proven Guilty

More than 20 years ago, Troy Davis, an Afri suffer-Ameri peck man from Georgia, was convicted of shooting and killing an off-duty police officer and sentenced to death. Several years later, seven come to the fore of nine eyewitnesses altered or completely recanted their stories (Troy). There was an obvious lack of evidence linking Davis to the crime. His legal team argued that he was Just in the wrong focalize at the wrong time (Troy). The U. S. Supreme Court repeatedly ruled against Davis appeals for a new trial. Davis was ultimately executed based on the original board verdict.Troy Davis maintained his innocence until his death by lethal injection on September 21, 2011. His last words to the family of the murdered officer were, All I can ask is that you look deep into this case so you can really find the truth (Troy). There are a countless number of convicts care Troy Davis that are sentenced to death, but insist they are innocent. How do we know if they are truly guilty or not ? Just because a board finds a person guilty, does not mean they are. From 1976-2005, 119 people were released from death row with evidence of their innocence Cost).This hooked push lawmakers to abolish capital penalization, also cognize as, the death penalty. There are several reasons why the U. S. Should abolish the death penalty. First, and most obvious, the Innocent may be wrongly executed. There Is proof of wrongfully executed people. Yes, It Is very rare but it has happened before. Secondly, some Jurors are reluctant to convict If It meaner putting soulfulness to death (Should). It Is bad enough to convict someone of a crime they did not do, sentencing an Innocent person to Jail time. Sentencing an Innocent person to death, Is an even more guilt- earning act.Meaning, some Jurors will not convict at all If they know they will have anything to do with putting a person to death. It may be because of their religious beliefs, uncertainty, or anything of that nature. Lastly, cap ital punishment Is oft more expensive than life In prison. It costs around $500,000 to keep a person In prison (Reasons). Executions cost approximately $2 gazillion per person (Reasons). A large amount of this money comes from the taxpayers Many people are for capital punishment and have strong beliefs on why It should stupefy In the U. S.First, the death penalty gives closure to the families of slain vellums (Should). They feel like Justice has been served. Secondly, It contributes to the problem of overpopulation In the prison system (Should). It Is true all U. S. And give tongue to federal prisons are overpopulated, some as much as 33% (U. S. ). Another reason people are pro-capital punishment, Is because DNA testing Is now useable and can now effectively eliminate almost all uncertainty as to a persons guilt or Innocence (Should). Many people who contrasted the death penalty are now for It, all because of the availability of DNA testing.They think If DNA proves a person Is guilty, then they are guilty. However, what If there Is not any DNA evidence, but other evidence linking a person to a crime such as, an eyewitness? Executing the murderer of a fin will give closure to the velums family. What If simply meaner the real murderer is out on the street and able to take more lives. Pro capital punishment activists believe executing death row inmates will help solve the overpopulation problem in the U. S prisons. Obviously, yes it would but why would you want to think of a person as a waste of space?That person could actually be innocent and ultimately executed to help with the overpopulation Just because he was wrongfully convicted. Pro capital punishment activists also believe since DNA evidence is available now, there is almost no way a person can be wrongfully convicted. However, like Troy Davis trial, some cases have no DNA evidence linking to them to a crime. WSDL you still execute them? The United States is ranked ordinal in the world behind China , Iran, Saudi Arabia, and Iraq, among the number of executions (Death).

A Guide to Writing Research Papers for Every University Students

Research papers are detailed documents containing results of an experiment or investigations. Research papers contain the details of the investigation from the gathering of data, the background of the study, materials or procedures in arriving with such conclusions and approximately importantly the recording and analysis of the results.According to Thomas R. Brown1, research papers make statements then attempt to prove it by doing compositional research, it enables the student to pursue his own specific have-to doe withs within a given area of study. Thus, research papers helps the student stimulate thinking in discovering and share his findings with the aid of a paper.There are a lot to consider in writing a research paper, the thesis statement, the citing of the references, grammar, making the necessary footnotes and of course the filling of the topic.What every student should know is that a research paper can only be realized once a topic is selected. Usu aloney the excerpt ion of the topic depends upon the research worker and the course of theater regarding the topic he wishes to undertake.It is best to read several articles regarding the topic to understand fully the topic with no difficulty. further a researcher mustiness(prenominal) bear in mind that whatever topic he chooses, he must be certain that the researcher takes interest in the topic, he must select a topic that is not too broad so that references will be easy to find and most importantly the researcher will go to extreme measures in order to complete the research sacrificing time, the use of money and the need for energy.Once a preferred topic is selected, an outline or project plan is made where random thoughts and ideas of the researcher are arranged so that the creation of the paper will easily follow.Then the researcher will make the draft. It is advisable to make the draft with the aid of the computer so that revisions and modifications will not be hard. The draft contains the r esearch itself but it is liquid subjected to revisions, it also contains your thesis statement. A thesis statement tells what the research paper is about and its significance and.1 the rearch paper. Thomas R. Brown. June 12, 2004, on mywebpages. 06 Jun. 2007 .what the researcher intends to verify. The thesis statement must not be too broad so that specific issues can be discussed thoroughly. In the words of Zachary M. Schurg2, a thesis is an argument that can be supported by evidence, and it must have three qualities interpretation, precision, and surprise.In interpretation, the statement must explain what the paper intends to prove thus answering the question why. The trice element in a thesis statement, precision, deals with the discussion of facts with accuracy which further explains the research paper. And the last element, surprise, a thesis statement must present revelations regarding the subject that the reader does not know in order to catch the researchers attention and g ive the research value.Example of a thesis statement is Children like a shot do not stay children, effects of the society and the media may have caused such behavior in children. Since the thesis statement is indeed a statement, it must not be in a form of a question. This statement only requires two to three sentences. The thesis statement is usually found in the introductory paragraph.The only problem now is how to write the paper in such a fashion that everyone can understand it. Research papers, like all important documents containing information, follows rules in order to be understood by those who take interest in the topic. Generally the research paper, have margins of 1 on top, undersurface and right side, and 1.5 on the right side. The researcher must write with double line spacing with the exemption of quotations and the list of reference.And the paper must observe grammatical case size should be 10 points or larger, Times New Roman. Page numbers should also be observed upon making the paper and must be reflected on the upper right of the paper. The paper should be justified. And of course in writing important documents of research and information grammar should be observed to avoid irony and mockery of the paper.

Edward Taylor Essay

Living during the late 1600s, Edward Taylor lived through a time of many hardships. With the constant battles betwixt colonists and natives going on, he lived in fear of his home and life being in jeopardy. Yet, through this terrifying time, he wrote poetry that earned him the name of the ruff colonial poet. Some aspects that can be looked at of his writing are his style, subject matter, and tone.The first area of his writing is his style. Edward Taylors style consists of both on the loose(p) to understand sentences, and a fluid content word choice that shows the loving side of god. An example of his style is Lord deport my misted sight that I may hence view they divinity(Taylor). This sentence shows his focus on god and word choice, and comes from his piece Upon a white Anglo-Saxon Protestant Chilled with Cold.The next area to go over of Taylors writing is his subject matter. The main aspects that he writes about are God and how he is gracious, and how he is evident in every twenty-four hour period life events. This can be shown in the passage My words, and actions, that their shine may fill My ways with glory and Thee glorify(Taylor), from his writing Huswifery. He is very clear on what he wants to show and clear about his Puritan faith.Last of all the areas of Taylors writing is his tone. The tone of his pieces show a very happy and hoping attitude toward life. He clearly shows how he wants people to see the grace of go and how they can be forgiven, rather than the radical view of Gods wrath. This tone can be seen in the passage Where all my pipes inspired upraise An heavenly music furred with praise (Taylor), from his piece Upon a Wasp Chilled with Cold.Edward Taylor goes down as a great colonial poet for a reason, and through his work that reason is easily seen. With aspects like style, subject matter, and tone, his writing is a crisp example of how to incorporate God into poetry in a hopeful matter. Everything about Taylor, from his childhood to hi s adult life, portrays his amazing character and strong shaft towards God. His writing has surely made the impact on people that he wanted of showing people Gods grace.

Systematic Approach of World Wide Web

Getting your argument onto the World Wide Web (WWW) is best done using a systematic approach. There be a minute of steps that bespeak to be taken prior to scratch line any(prenominal) of the actual entanglement work. Meetings should be held with various groups within your institution. Once the actual coursework is begun, there atomic number 18 some essendial components and some optional components. There atomic number 18 detail skills and talents that you either need to acquire or you need to get at. Each weave-based course is unique, but they often have many components in common. Some are essential, others whitethorn be optional. Re generators croup be found on your campus, from the many web companies and from the web itself.World Wide Web, WWW, Distance Education, HTML, Web-Based InstructionThe number of degree credit courses avail fitted on the World Wide Web (WWW) has increased at the same astonishing rate as other activities on the WWW. There are some specific ste ps that fanny be taken that will booster to transport the professor from the idea stage to the obstetrical delivery of a course over the WWW. Also, scarcely like any other educational technology, web-based instruction works better for some situations than others. Web-based instruction is useful when you pauperization to create a virtual surroundings which is non easily or, perhaps, safely accessible. An example is sending learners to a virtual nuclear lab or on a virtual tour of the fin in Paris.Web-based instruction it allows learners to gain knowledge and skill more effectively than traditional methods. Simply transferring material such as lecture nones to the web is not using the technology to its best advantage. Lengthy text such as lecture notes are, in fact, best fall guyed because most learners experience eye strain and sensory(a) disinterest reading long passages of text on a screen. Some specific situations tend to lend themselves to web-based instruction.You urg ency to encourage communication through conferencing. done internet conferencing learners may participate in discussions or group work with one another with or without the participation of the instructor. Role plays, simulations of historical events and debates are in any case examples of how learning can be facilitated through the conferencing option.You want learners to use source documents to complete assignments such as conducting an analysis or designing a project. These source documents may not be readily avail open to learners or perhaps, based on the assignment, will not be equally significant to all the learners.For example, you may ask learners to research and analyze issues pertaining to Canadian elections. To complete the assignment, various learners may access archived information such as newspaper and journal articles which specifically think to their point interest or point of view.One example is a point operated by the University of Victoria (http//web.uvic.ca/h istory robinson/index.html) which contains letters, maps, biographies and newspaper articles rough the murder of volitioniam Robinson attached on Saltspring Island in 1868. The information at the site allows learners and the public to pursue their research as they recreate and to access original documents which are not more often than not available. Individuals are free to interpret the meaning of the documents and reach their own conclusions.You want to pass on maximum flexibility to allow learners to hear learning and research in the order which best suits them. Because the web allows learners to move around at will, they do not need to follow a structured hierarchy. Generally learners need and want some direction but the web allows a more flexible approach.You want learners to pool data and/or analysis to find patterns and trends or to undertake further study.For a subtracting point and to elapse us on track in this paper, I will discuss degree credit courses delivered b y the University of New Brunswick. I will assume that for your case there is ready WWW web access for the professor as well as web access for students. Again, for consistency, I expect my students to have at least Netscape 3 (or its equivalent), their own internet service provider (ISP), and the skills necessary to access the WWW. These are my starting points but most concepts discussed will transfer across institutional lines.There a number of things that you should do before you begin to do any coding, spotting or late night com modeler hacking. There are meetings to setup, there is paper work to be done and decisions to be made. Then, and only then, do you outfox to play with the computer.I would advise that you consider the following meetings as part of your endeavors. They will answer you set the ground rules, help you avoid some of the mine-fields, and start you off on a working affinity with groups that can be either wonderful allies or formidable combatants, and hopeful ly help watch you on track as you work towards a finished product.6.2.1 Your initial meeting with your own departmentI finger it is imperative for any relationship you and your delivering agency (surgical incision of Extension, Continuing Education or University of the World) to start with a good relationship with your own department.In this meeting you may need to perk up the approval of the supervisors of your department to be able to deliver in something other than the traditional face to face, on campus mode. Those in authority may have to undertake the academic support for some period after the first start of delivery of the course (at UNB, the period is three years).At the University of New Brunswick, instructors delivering courses through the Department of Extension are recommended by the faculties. This is something you might excessively wish to discuss with your own department at this time. It is often assumed that the person(s) developing a course will be the one(s) t hat wish to teach the course and the one(s) that the faculty will appoint to teach the course. This is not always the case.You should also discuss possible sources of help for the maturement of your course. There are times when stipend relief may be available from various sources. There may also be funds available from other agencies.6.2.2 Your first meeting with your delivering agencyHaving gained the approval of your faculty, you should next meet with your delivering agency. In this meeting, you should discuss the ways that they can help you in the development of your course. They may also share with you what they know about possible funding sources.As Web-based learning is different from regular face-to-face lecture learning, they will want you to make use of good instructional design methodologies. This is often an area where they can help. Here are some items you may wish to discuss at that meetinga. possible methods of web-based delivery for your course,b. method of payment to the instructor,c. ancillary support materials and their delivery to the students,d. how the materials, assignments, label and communications flow between partiesg. on-going checkpoint meetings with your delivering agency.At regularly plan intervals, you should meet with your delivering agency as they will wish to monitor the development of the course. Your delivering agency should be checking with you to* keep abreast of your time lines. They need this to be able to best market your course and to see that it receives the coverage it deserves,* ensure the consistency of an Academia look and feel* ensure the consistency of any standards for web-based courseware development (for an example, please see http//www.unb.ca/home/webinfo/guide.html)* keep abreast of your needs and successes.These meetings are intended to insure the standards and formats consistent with the delivery of your institutes courses, and should in no way be an attempt to interfere with your teaching.There is an ongoing debate as to whether one should do all or some of the web work oneself, or if the work should be jobbed out. I enjoy working with the web, I have instructional design training and have been involved in courseware development for quite a a couple of(prenominal) years and so, as long as I have more time than financial resources, I will do the work myself. There are many very good professional agencies that can be contracted to produce courseware for you. These agencies can be contracted to do a wide pose of the jobs necessary to complete any type of web-based application. There are probably agencies within your institution who specialize in instructional design and courseware development. These units should be consulted. For accredited areas of the development that you do yourself, you will need some specific skills.You will need to be very familiar with these or will need access to people who are and can do these aspects of the job for you.7.1.1.1 HyperText Markup Language HTMLStands for HyperText Markup Language, and on a scale of one to ten, learning the basics of HTML is about a three. The web is a great resource (see the Resource list below), and there are a plethora of good books on the subject. I keep the most current version of Teach Yourself Web Publishing with HTML in a Week by Laura Lemay near my computer. As with all aspects of the WWW, the print support is changing constantly, but the most recent edition is usually the best.Again, there a large number of excellent resources and my favorite is Jerry Kemps The Instructional initiation Process (New York Harper & Row, 1985). It is however, out of print, and this is one case where I do think the next edition was not as good as the first. another(prenominal) good choice is, Robert Branchs Common Instructional Design Practices Employed by Secondary School Teachers, educational Technology, 34, (Englewood Cliffs, NJ Educational Technology Publications, 1995).The more familiar you become with HTM L, the more you will be able to enhance your courses web site. This can be a good thing, and it can also be not so good. Adding components and extra bells and whistles to your web site should be done as a conscious choice to support your educational objectives and not just because the bells and whistles are there.Stands for Common Gateway Interface and is the coding that allows the information collected from forms on webs sites to be manipulated. This can be as simple as allowing students to send specific assignments to you, or can be as elaborate as on-line registration.Every Web-delivered course will have a number of components. These will start depending upon your needs, your style and the degree of interactivity in the course. There are some components that should be part of your site, in order to make the course appealing to your customer. I feel that some components of a web-based course are essential and others are optional.These can be divided into static and dynamic.These components change very little. They can be put on your web site and only updated as needed.This will often come directly from your University calendar.This can be as informal or as formal as you like. What kind of first impression do you wish to make? How oft do you wish to add? Do you wish to come to to your own personal Web site (if you have one)?Again, this can often come from your university calendar. It is always a good point to specify any particular computing hardware, software or skills that will be required for students to be able to take your course.Here is a nice place to put a scanned cover of the text along with the ISBN, the publisher and all of the information needed for your potential students to acquire this text. Here is a good place to put a link to your institutes bookstore assuming it has a web site.This is where you put as much information as you can about how students can reach you. Will you have office hours? Virtual office hours? Can they reach you via E mail? How do they reach each other? Is there a listserv, a unafraid horde?Students all seem to want to know what they have to do to get a mark. This is a good place to tell them about assignments, quizzes, mid-terms and finals, and any other expectations you have of them.These components may change often. They might be updated, or supplemented once a week or every few days.This gets used much more in the first part of the class. As the class gets into it this seems to be used less frequently.These can be placed on the web site before the class begins for all assignments, or can become readable at given times or as new assignments are given.These are the actual components of the web site that allow interactivity in the course. The real power of the WWW is global communication. And this is what makes web-based courses so exciting. Your courses communications may include any number of the followingThese use standard Email to allow all members of the class to send and receive inwardn esss from any other member of the class, including the instructor. Messages are automatically sent to all of the individuals personal Email addresses.These are places where people can interact. Student-to-student, student-to-teacher and teacher-to-student or teacher to the entire class. These are sections on the web that students go to and are able to read messages and participate in on-line, asynchronous conversations.7.2.1.2.6 Interactive real time two-way audio or videoThere are numerous pieces of software available now that allow desktop two-way video and audio. These tend to require very high bandwidth, and because they are real-time they require the participating parties to all be on the web at the same time.This is a place where your marking scheme can be listed. It is also a place where you can post marks or assignments in (if you have a secure server that only your class can access).As each week progresses, or just prior to each weeks work, students may need to have the equ ivalent of lecture notes to supplement what is covered in the text book, or what has been assigned on the web. Some web software will allow you to put the all the notes on the web site and as certain dates arrive, students then have access to the notes.These may be essential, depending upon your requirements.These may be as sound files (.WAV or .AU), audio streaming (Real Audio, Soundstream, Shockwave) or MIDI files.These may be as animated .GIFs, QuickTime, Shockwave or coffee tree applications.7.2.2.3 Quizzes, especially self-correcting quizzesThese may be as part of a web educational software (WebCT) or can be developed by yourself or your institution.These may be as included as text pages or may be referenced to other sites. This is one area where copyright can really come into play. The cost of clearing copyright on a set of Harvard business case studies can be out of the question.These may be as QuickTime video or may be done with the new Real Video that allows real-time vid eo streaming.These will allow you to maintain and provide access to databases over the web.These may be as simple as step-by-step instructions for any topic with branching provided to additional sites. They can also be we intelligent tutorials with on-line interactive testing.An open server will allow anyone, anywhere on the web to access your information.A secure server will only allow persons with some type of authorization code to access your information.(This list does not constitute an endorsement on anyones part. These resources are a jumping off points to help you get your course on the web.) Please do not overlook the many resources on your own campus.This site has link to courses, resources, helper sites that aid you in choosing which type and format of media to use, sites that check your HTML for errors or idiosyncrasies, and much more.http//www.unb.ca/web/wwwdev/resources.html8.2 Conferences, on-line or face-to-faceNAWeb 98 The Virtual Campus (October 3-6, 1998). This worldwide conference is in its fourth year. It is intended solely for those developing courseware for delivery on the WWW or for those delivering courseware over the WWW.http//www.unb.ca/web/wwwdev/naweb98/8.3 Books, listservs and associationsBadrul Khans Web-Based Instruction (Englewood Cliffs, NJ Educational Technology Publications, 1997) is quite good.I host the WWWDEV listserv. This listserv hosts the NAWeb conferences, and has 1400 members from around the world developing for delivery over the WWW or actually delivering courseware over the WWW.The DEOSNEWS listserv is involved in all aspects of distance education. You can join that one by sending this messageDEOS-L is a service provided to the Distance Education community by The American Center for the Study of Distance Education, The Pennsylvania State University. Opinions expressed are those of DEOS-L subscribers, and do not constitute endorsement of any opinion, product, or service by ACSDE or Penn State.The Canadian Associ ation for Distance Education (CADE) can often helpThe Association for Media and Technology in Education Canada (AMTEC) is another favorite of mine. call every and any resource you can. Join groups for support, and support others in similar projects. This is a rapidly emerging field, and it is evolving and growing just as fast as it is emerging.Here is where you add ideas you pick up at the conference.This site has links to courses, resources, helper sites that aid you in choosing which type and format of media to use, sites that check your HTML for errors or idiosyncrasies, and much more.http//www.unb.ca/web/wwwdev/resources.html8.2 Conferences, on-line or face-to-faceNAWeb 98 The Virtual Campus (October 3-6, 1998). This international conference is in its fourth year. It is intended solely for those developing courseware for delivery on the WWW or for those delivering courseware over the WWW.http//www.unb.ca/web/wwwdev/naweb98/8.3 Books, listservs and associationsBadrul Khans Web- Based Instruction (Englewood Cliffs, NJ Educational Technology Publications, 1997) is quite good.I host the WWWDEV listserv. This listserv hosts the NAWeb conferences, and has 1400 members from around the world developing for delivery over the WWW or actually delivering courseware over the WWW.The DEOSNEWS listserv is involved in all aspects of distance education. You can join that one by sending this messageDEOS-L is a service provided to the Distance Education community by The American Center for the Study of Distance Education, The Pennsylvania State University. Opinions expressed are those of DEOS-L subscribers, and do not constitute endorsement of any opinion, product, or service by ACSDE or Penn State.The Canadian Association for Distance Education (CADE) can often helpThe Association for Media and Technology in Education Canada (AMTEC) is another favorite of mine.Use every and any resource you can. Join groups for support, and support others in similar projects. This is a r apidly emerging field, and it is evolving and growing just as fast as it is emerging.Here is where you add ideas you pick up at the conference.

Tax Compliance

A sound assessation strategy should identify surpluses in the economy and should tax in such a fashion as to cause minimal damage to productive activity. Tax sight should act as a catalyst for economic growth, Ide ally a tax system should be neutral with respect to its in the public eye(predicate)ation on economic behavior. In the real world, however, it is impossible to achieve neutrality.Administrative feasibility and practicability ar ii implicationant constraints on tax policy. These argon too matters of convenience to varying egress. A tax policy is administratively feasible when its enforcement does not comprise too much. At the same time administrative feasibility should not be an excuse to compromise the original objective. Further a tax building should treat equally those individuals who be approximately in the same situation and compute for variations among people who are in dissimilar situations.Finally, every tax should be collected at the time or in the manner in which it is the most convenient for the contributor to pay it, and every tax should be stilted s both to take out and keep out of the sockets of people as little as possible over and above what it brings to the public exchequer (Davies, 1986). However, the tax administrators of developing countries face umpteen challenges in the massive task of tax collection. Nevertheless the puzzle of tax equivocation b some others tax administrators of developing countries and genuine countries alike.In the real world, those who wish to reduce their tax liability go done to a greater extent choices than Just tax evasion. Smarter and more sophisticated taxpayers, who find the cost/risk of evasion greater than the benefit, practice risk free legal centerings of on-payment of taxes rather than blatant tax evasion, which is popularly known as tax evasion. In many countries, on that point are perfectly legal tax avoidance strategies for minimizing tax liabilities. For the governmen t, the results of tax evasion and tax avoidance are the same for the taxpayer, however, tax avoidance is p stirable because there are less or no chances of getting caught and prosecuted.Its is as well as believed the relatively less wealthy and consequently less well-advised people engage in tax evasion whereas relatively more wealthy and better-advised people practice tax avoidance. Therefore, the lost to government revenue on account tax avoidance is much greater compared to tax evasion. For effective revenue collection, governments need to curb not totally the tax evasion but also the tax avoidance becomes difficult to the taxpayer. BACKGROUND OF THE STUDY Tax have always been the traditional source of government revenue.But while the government has the authority and dependable to impose taxes on its sovereign, there is a limit to what it can compulsory collect from the people. Besides, taxpayers usually view taxes as additional burden specially in times of economic difficult y. Almost every year, the revenues generated by the government are far short of expected expenditures. The ever increasing budget deficit brought nearly by the increasing public expenditure is a big problem faced by the government which has compelled national leading to impose high collection closes upon revenue generating agencies in the hope of coping up with the big deficiency in funds.The Bureau of indwelling revenue enhancement ( whizz along), the Bureau of Customs (BOCA) and the land transmutation Office (L TO) are the main agencies mandated to collect tax revenues. Among the revenue generating agencies, the Bureau Of intrinsic revenues share in he national revenue is about(predicate) (80%). qualification the BIRR the national governments foremost revenue-generating procedure. It likewise plays an important role in implementing the policy of the State to promote sustainable economic growth through and through the rationalisation of the Philippine Internal Revenue tax system including tax administration.The BIRR also aims to leave behind , as much as possible, an equitable relief to a greater number of taxpayers in instal to improve trains of disposable income and gain economic activity and to create a robust business environment to enable firms to be competitive in regional as well as et global market, at the same mime that the State ensures that government is able to provide for the ask of those low its Jurisdiction and care (Sec. 2 of the Tax Reform Act of 1997).The BIRR is currently lowgoing a process of transformation to stupefy the agency taxpayer-focused. This is existence undertaken through carrying into action of change initiatives that are directed to 1) reform the tax system to make it simpler and suit the Philippine culture 2) reengineering the tax processes to make them simpler more efficient and transparent 3) restructure the BIRR to give it financial and administrative legibility and 4) redesign the human resource po licies, systems and procedures to transform the workforce to be more responsive to taxpayers needs.Measures to enhance the Bureaus revenue-generating capacity are also being implemented. Foremost of these measures are the implementation of the Voluntary Assessment broadcast and Compromise resolution Program and expansion of coverage/scope of the creditable withholding tax system. A technology-based system that promotes the paperless filling of ax returns and payment of taxes was also adopted through the Electronic Filing and Payment System (peps).To enhance the collection performance of the Bureau, three basic strategies were initially adopted, and these are 1) intensify the use of new systems (e. G. The balancing of Listings for Enforcement or RELIEF System) and Tax Reconciliation System 2) enhance the security of tax payments through the use of electronic broadcasting system and expansion of implementation of the peps and 3) tap non- traditional sources of revenues for additiona l collection.Toward these the Bureau has been implementing several work programs which are directed towards 1) more effective taxpayer compliance control systems 2) effective detection and body waste of revenue leakages 3) intensified enforcement of tax laws 4) implementation of BIRR-private sector good and truthful governance programs 5) organizational adjustments 6) active support to legislative revenue measures and 7) deployment of productivity and authorisation enhancement technology.Another program of the BIRR that is aimed to increase revenue collection is the expansion of external linkages which has benefited the government in terms of eliminating the cost of physical transmittal of documents and make information exchange between agencies easier. The BIRR has already implemented an external tie- up with government agencies such as the Bureau of Customs, to monitor the transmission of import transactions and to identify potential registrants and the Securities and Exchang e Commission to identify unregistered corporate taxpayers.A memorandum of Agreement was also signed with the Department of Interior and topical anaesthetic Government so as to facilitate the updated remittance of Lugs. With all the programs initiated by the Bureau of Internal Revenue to meet the drives for higher tax collection, it cannot be argued that a well-run Bureau is radical to the effective implementation of these programs. Hence, high performance guidance practices must be in place within the organization in order to improve organizational performance, in particular, certain tax collection.In this regard, Brewer and Selene (2000) showed that the most important variables among the factors that actd organizational performance were efficacy, teamwork, building human capital, structure of task, protective covering of employees, concern for the public interest, and task motivation. In conclusion, they perceived that these variables have one thing in moon They are elements o f a high- holdment workplace strategy. Performance is higher in agencies that empower employees, clients, and other stakeholders.In line with the above discussion, this examine is conducted to examine the relationship of performance management practices to the implementation of the tax collection programs and level of taxpayers comfort on the performance of BIRR Revenue 39 south, guenon monkey urban center. THEORETICAL FRAMEWORK This study generally premised on the mandate of the Bureau of Internal Revenue to assess and collect all national internal revenue taxes, fees and charges, and to enforce all forfeitures, penalties and fines connected therewith, including the execution of Judgments in all cases decided in its regard by the Court of Tax Appeals and the ordinary courts (Sec. Of the National Internal Revenue Code of 1997). Acquire (2000) further states that collection of taxes remains to be one of the primeval undertakings of any government, in order to provide sufficient funds with which the nations economy may be sustained or developed. In this light, it has become the enduring goal of every tax authority, be it one that suffices a developed or developing nation, to seek and implement strategies and technologies that support the continuing improvement of their collection systems. Employee Empowerment.One way to assist with pushing the operational decisions down through the organization is by empowering the employees (Howard, 1997). This can be achieved by giving employees information about organization performance providing rewards based on action using that information, giving employees knowledge that enables them to understand and effectively use this information, and finally allowing employees the power to make the decisions that go out actually influence organizational erection and performance (Wall et. Al. , 2002).This needs to be extended right down to the lowest levels of the organization. With participative climates it is important that employees are allowed, encouraged and have the opportunity to accede in problem solving teams. It is hopes that this participation will have a cascading effect of employee familiarity support (Tussle et. Al. , 2000). Participative work environments need a systems approach (Bowen & Castoff, 2004). Participation needs to be reinforced with the appropriate supporting systems to assist the organization o be both effective and sufficient.For a participative environment to be successful there needs to be formal training in problem solving and communications (Tussle et. Al. , 2000). Appropriate ongoing training enables employees to develop the knowledge required for effective performance (Ordain et. Al. , 2005). Information Sharing. Information share-out and dissemination appears to be a critical component of tinkers damn. There are three components as way to involve employees. These are participative decision making, suggestion meetings and the more generic information sharing.Effectiv e HISS give employees all the information required to be involved and participate, without overloading them with information and expound that they are either not interested in, dont need, or are unable to process (White et. Al. , 2003). I t should not simply be a system which management uses to offload information onto employees. The depth and detail of the information needs to be care richly balanced and assessed. Too much information can make the employees nip overwhelmed and undervalue (Bowen et. Al. , 2004).Not enough information can make employees fell that management is holding out, and potentially cause satisfaction and mistrust as employees question wherefore information is being withheld. There needs to be support within the organization that encourages employees to participate fully in the process of involvement. Many of the definitions of HISS transgress to acknowledge that the system needs mixed organizational supports in the forms of appropriate rewards, communicati on practices, and training and selection procedures (Leotard Jar. , & Lealer, 1994). Rewards.Remuneration should be reflective of the desire to encourage employees to hybridise training. The remuneration needs to be clearly linked to goals and individually tailored to acknowledge differences in intrinsic motivations (Glutamine et. Al. , 2008). Many authors feel that financial participation (gain sharing/profit sharing/employee ownership schemes) is an essential part of high involvement management (Hustled & Becker, 2006 Cochin & Steersman, 2004 MacDougal, 2005 Prefer, 2006). Employees also need to feel that they are to be remunerated for effective use of power, information and knowledge (Vandenberg et. L. , 2008). It is important that it does really involve actual power transference to all staff and through to lower level (Hardy Alibi O Sullivan, 2008). Financial participation, a form of indirect employee involvement, has been associated with improved economic performance (Addiso n & Bellied, 2000). accomplishment based pay encourages functional flexibility through cross training and teamwork, although pay for Job is the most equitable way for employees to be paid because it removes individual differences, is more transparent and less subjective (Long & Shields, 2005).However, high involvement management firms are more likely to use person-based pay rather than Job-based pay (Long & Shields, 2005). Person-based pay fits a highly educated workforce, and HISS are likely to demand cognitive and interpersonal skills, such as problem solving, teamwork and communication (Flatted & Gillie, 2004). HISS are more likely to have team-based rewards, variable pay programs (skill-based, gain sharing, employee ownership) and malleable benefits (Richards, 2006).These schemes actively encourage employee participation in the organization. If organizations do not have any form of payment that actively invests the employee in the success of the system and the effect on organi zational turnover. Employees need to be fully involved this needs to include compensation policies to properly motivate employees to fully participate in HISS (Luau & May, 2008). Pay should be clearly linked to HISS (Glutamine et. Al. , 2008). Another component of HISS has been performance appraisals.However, performance appraisals often fail to improve the performance of the employees, rather creating an atmosphere of distrust amongst the employees, who see performance appraisal as solely a means of control and accountability (Lee, 2006). Juneau (2002) believes that appraisals invariably fail Because leaders at the top lace is supported in the literature by the lack of ongoing training that is available to managers to administer the process correctly. Knowledge Training, Skill Development and Decision Making.Many of the current practices involve workers taking on a higher level of skill and becoming skilled problem solvers, which helps to increase involvement in decision making w ith the aim of increasing flexibility and multi-killing (Guthrie, 2001). High performance workplace practices convey an intention by employers to attain competitive return based on high involvement, flexible assignment, and/or enhanced team working (Whitfield, 2000). Wilson & Western (2001) also identified training as an area where companies failed to fully enhance their organizations potential, and therefore fail to optimize the effect of systems such as HISS.They listed many components that are lacking in current training systems, such as training and phylogeny plans remaining unchanged from year to year, initial enthusiasm replaced by lethargy, and the training an development need bearing no relation to the actual nature of the business. Finally, White et. Al. , (2003) emphasized that high involvement work practices must be part of a system, in order to be successful. Guy (2003) run aground that high involvement work practices work because they allow employees tm make decision s that make a difference to the organization.Decision-making by lower level employees improves performance for various reasons. For example it allows employee to use tacit knowledge that may not necessarily be available to higher-level managers. The freedom to make these decisions (alone or associated with performance pay) provides motivation for greater effort. This study also finds support in the New Public Administration (PM) range. PM was advocated as a means to achieve greater governmental reactivity to public demands. Under PM, governmental agencies seek to become effective and responsive to constituents.Baggy and Franken (2001) observed that PM views the science of public administration more as public management. , Often an attitude of node service is seen as an appeal o this liberation management model. Tendered and Tendered (2000) observed that governance involves a mixed set of interactions and complex value conflicts. They advocate viewing the general public as cit izens, not as customers. They contend that while PM is the dominant paradigm, it needs to have a broader and longer- term perspective.Frederickson (2006) argued that PM was the work of scholars, theorist, and researchers and a potential risk was the decreased ability to implement policy Hater (2009) observed the results and efficiency were key attributes of agency performance under PM. Wise (2002) observed that three competing drivers within PM are social equity (fair treatment) demagnification (engaging citizens in bureaucracy) and humiliation (employee focus). HISTORICAL BACKGROUND In the Philippines, the Bureau of Internal Revenue (BIRR) is the leading agency tasked assess and collect all national internal revenue taxes, fees and charges, and toThe power, authority and functions of the Bureau of Internal Revenue (BIRR) have been describe in the Administrative Code of 1987. The BIRR, which shall be headed by and subject to the supervision and control of the Commissioner of Intern al Revenue, who shall be appointed by the President upon the recommendation of the Secretary, shall have the chase functions 1. Assess and collect all taxes, fees and charges and account for all revenues collected 2. Exercise duly delegated police powers for the proper performance of its functions and duties 3.Prevent and prosecute tax evasions and all other illegal economic activities 4. Exercise supervision and control over its constituent and subordinate units and 5. Perform such other functions as may be provided by law. Pursuant to the provisions of Sec. 21 of R. A. 8424, the sources of revenue that are deemed to be national internal revenue taxes and administered by the BIRR are income tax, estate and donors taxes, value-added tax, other percentage taxes, excise tax, documentary stamp taxes, and such other taxes as are or hereafter may be imposed and collected by the Bureau of Internal Revenue.The Bureau, being the country premier tax administrative agency, has a substantial role in the achievement f economic development objectives Through its revenue performance, it is able to provide the financial resources needed to support programs and projects for development. The revenue performance accounts for at least 80% of the governments entire revenue betoken (Annual Report, 2001). The BIRR is currently undergoing a process of transformation to make the agency taxpayer-focused.This is being undertaken through implementation of change initiatives that are directed to 1) reform the tax system to make it simpler and suit the Philippine culture 2) reengineering the tax processes to make them simpler, more efficient and transparent ) restructure the BIRR to give it financial and administrative flexibility and 4) redesign the human resource policies, systems and procedures to transform the workforce to be more responsive to taxpayers needs (De Asss, 2009).Measures to enhance the Bureaus revenue-generating capability are also being implemented. Foremost of these measures are the implementation of the Voluntary Assessment Program and Compromise Settlement Program and expansion of coverage/scope of the creditable withholding tax system. A technology-based system that promotes the paperless ailing of tax returns and payment of taxes was also adopted through the Electronic Filling and Payment System (peps).Toward these the Bureau has been implementing work programs which are directed towards 1) more effective taxpayer compliance control systems 2) effective detection and elimination of revenue leakages 3) intensified enforcement of tax laws 4) implementation of BIRR-private sector good and honest governance programs 5) organizational adjustments 6) active support to legislative revenue measures and 7) deployment of productivity and effectiveness enhancement technology.Some venue programs initiated to improve tax collection include the following Monitoring of Taxpayers, Enhancement of the Enforcement System, Collection Enforcement and Assessment , Taxpayer Information and Education, Legal, the so- called Integrated Tax System and the Expansion of External Linkages. The Monitoring of Taxpayers is a BIRR program which seeks to strengthen control over taxpayers especially those considered as large taxpayers. This aims to promote taxpayer compliance through extensive observe.Under the enforcement program initiatives to improve the investigation of tax fraud and policy cases are undertaken. The purpose of this program is to audit large taxpayers, issue assessment identifys, recommend tax fraud cases, and to conduct surveillance activities. These activities are undertaken not only to increase revenue collection but also to gather and process data for tax policy analysis and revenue projection. CONCEPTUAL FRAMEWORK The research paradigm of this study is shown in Figure 1 .The input of the study is in the implementation of Tax Compliance Program of BIRR Revenue 39 South, Guenon City are the Basis of garner Notice Issuance and Gu idelines and Procedures in handling LEN. A discussion of the performance management raciest in terms of teamwork, customer service practice and process improvement. The process is the comparative assessment of the groups of respondents through survey questionnaire, interview, documentary analysis and statistical treatment.The output is the efficient and effective implementation of Letter Notice Issuance, improved services, and satisfied taxpayer. Input Figure I FIGURE 1 Implementation of Tax Compliance Program Covering the Letter Notice Issuance on the Performance Process Output of Internal Revenue Office OR 39 Statement of the problem This study primarily aim to examine the implementation of tax compliance program n the Basis of Letter Notice Issuance on the performance of the Bureau of Internal Revenue Region 39 South, Guenon City.Specifically, the study seek to answer the following questions 1. To what tip are the respondents officers and tax payers respondents implement the Tax Compliance Program on the Letter Notices Issuance in terms of the following 1. 1 Basis of LEN issuance and 1. 2 Guidelines and Procedures in handling LEN 2. How significant is the difference on the assessment of the revenue officers and tax payers as to the implementation of Tax Collection Program of Revenue Region 39 South, Guenon City cited in problem no. 3. As assessed by the groups of respondents, to what extent the following performance management practices observed in BIRR Revenue Region 39 South, Guenon City? 3. 1 Team work 3. 2 customer service practices 3. 3 Process improvement 4. How significant is the difference in the assessment of the groups of respondents as to the extent the performance management practices cited in problem no. 3 is observed in BIRR Revenue Region 39 South, Guenon City? 5.How significant is the relationship between performance management practices and the implementation of Letter Notice Issuance with regards to the overall reference of Region 39 Sou th, Guenon City? system The study will test the following hypothesis at . 05 level of significance. 1. There is no significant difference on the assessment of the groups of respondents with regards to letter notice issuance when their respective companies are grouped in terms of the following. 1. 1 Basis of LEN Issuance 1. 2 Guidelines and Procedures I Handling LEN 2.There is no significant difference in the assessment of the groups of respondents with the performance management practices observed in Region No. 39 South, Guenon City. 2. 1 Teamwork 2. Service Customer Service 2. 3 Process improvement Significance of the Study This study is beneficial to the following Bureau of Internal Revenue. The findings of this study will provide useful inputs and credible induction to help inform policy-makers in the agency in formulating some policies relevant to the use of sending tax letters to taxpayers to enhance voluntary compliance and more broadly, in any enforcement policy.BIRR Revenu e Region No. 39 South, Guenon City. This study may positively influence the future reporting behavior of taxpayers in BIRR Revenue Region No. 39 South, Guenon City in ERM of accurate reporting of true tax liability. This study may also raise the awareness and knowledge of taxpayers in the research locale about their tax obligations as well as their privileges. BIRR Employees. This study will serve as an eye opener for BIRR employees of their respective roles in enhancing voluntary tax compliance among taxpayers.They will be more mindful of observing procedures expound by law and existing internal rules in enforcing the use of Lens to verify tax deficiencies in case of discrepancies. Taxpayers. Through this study, taxpayers will have a broader knowledge and peer understanding of their obligations and rights as well as the appropriate sanctions imposed on delinquent taxpayers and evaders. Further, this study will serve as a feedback mechanism for taxpayers of BIRR Revenue Region No. 39 South, Guenon City. Feedback from taxpayers, if addressed appropriately, will engage taxpayers to improved tax compliance.Public. Since the expected outcome of this study is an increased revenue collection, the public will benefit the most since additional revenue to the government will mean better public service through its programs and projects particularly for poverty alleviation. Researcher. This study will contribute to the intellectual foundation and technical know-how of the researcher in the field of tax collection schemes and strategies, enforcement or monitoring mechanisms, policy formulation and decision-making.Other Researchers. The findings of this study will provide useful reference for future researchers on the topic about factors and drivers of voluntary tax compliance. SCOPE AND boundary line OF THE STUDY The scope of this study will be limited to the use of Letter Notice (LEN) issuance in enhancing voluntary compliance of taxpayers of BIRR Revenue Region No. 9 South, Guenon City and the performance practices of the Bureau of Customs personnel.To address this objective, this study focuses only o the knowledge level of the taxpayer respondents about Lens their assessment on the extent to which Lens enhance their tax compliance. An assessment of the knowledge level of the taxpayer respondents about the Lens will cover only the basis of LEN issuance and guidelines and procedures in handling Lens. Differentiating factors in the taxpayer respondents knowledge about Lens will be confined to the following (management performance practices of BOCA such asTeamwork, Customer Service practices and process improvements). The respondents of the study will cover 100 registered business taxpayers and 50 BIRR officers and employees in Guenon City. The study covered the year 2013. translation of terms For a better understanding of this study, the following terms are conceptually and operationally defined Basis of LEN Issuance. This is one aspect used in this study to measure the knowledge of the respondents about Lens.Sample indicators include LEN informs a taxpayer of discrepancy of sales/purchases for a particular taxable period LEN gives detailed information as to the source or basis of the discrepancy in the amount of sales/purchases and LEN is an issue-based assessment which means that it will cover only specific discrepancies discovered under the third-party information matching system. Corporation. This refers to a form of business organization which that has shareholders and a board of directors that govern how the organization will be run.The shareholders are the owners. A stool will continue to exist even after a shareholder dies. Form of Business Organization. This refers to how a business is structured. The common forms of business organization are sole proprietorship, partnership and corporation. Guidelines and Procedures in Handling Lens. This is one aspect used in this study to measure the knowledge of the responden ts about Lens. Sample indicators include an LEN recipient is given the opportunity to refute the discrepancy raised by the LEN usually within 10 days when the customers.Suppliers fail or refuse to cooperate with the request, the BIRR officer may consider the LEN as true and correct and installment payment is allowed in cases where the tax liabilities exceeds five endured thousand pesos (IPPP,OHO. O). Customer Service Practices. These refer to the following practices, routinely seeking input from the taxpayers about services of BIRR, easy filing of complaints about services by the taxpayers use of inputs from the taxpayers to improve services to part complaints from taxpayers in timely fashion.Letters. This refers to a broad intervention category of any written communication between revenue the tax authority and any fibre of taxpayer. Such letters can take the form of general messages of personal notifications, reminders, notices, warnings or final warnings forever collectively t hey all aim to generate or enhance compliance levels, from the general public or know tax offenders. Letter Notice Issuance (Lens).This serves as a notice to a taxpayer that it will be subjected to audit or investigation with specific reference to the result of information obtained from third party sources. Partnership. This refers to a form of business organization where two or more individuals utilize their money, talent and labor to build a company. All partners personally share in the profit and loss of the company.

Living Alone at an Old Age Essay

Living alone has many advantages as well as disadvantages peculiarly when at the old age. Being 80 classs old is no easy task staying alone, tally to the Administration on Aging, approximately 11 million aged-adults lie withd alone in the US in the year 2010 and the numbers are soaring up at a swift pace (Stevenson). However, many advocate that age is just but a number and the older one becomes the wiser he or she gets thusly can be able to take good care of self. The next paragraph will rivet on the various cons and pros of living alone at an old age.Unlike living in a nursing home or with the children, living alone grants one the opportunity to make rules in the house reducing accountability responsibility to others. One is able to decorate the house as he or she pleases without receiving judgments or criticisms from others. In nursing homes one lacks the privacy he or she needs, there are stack all over and the noise is too much, when alone one does not need to compromise with such(prenominal) situations. However, there are cons of living alone such as when one has poor eyesight it is waste to stay alone. Additionally, when on medication or sick living alone is not an option. One may experience some social isolation when alone and at times forget important appointments as well as keeping up with the daily chores. Though it may sound promising to live alone when in good health at an old age, when ailments start kicking in, it is advisable to live in a Nursing home or with the children in order to live safely(Stratford).ReferencesStevenson, Sarah. Dangers Of Seniors Living only if.Senior Living News and Trends A Place for Mom. N. p., 2013. Web. 26 May. 2014.Stratford, Kathryn. Many Of The Benefits Of Living Alone.HubPages. N. p., 2013. Web. 26 May. 2014.Source document

Shouldice Hospital Limited. Case Study Analysis

EXHIBIT 1 Acceltion,s Service Guarantee Quaury oF Srnvlcn GueneNTEE TheAccelIionQualitvofServiceGuaranteedefines,AcceI1ion,sassurance*, Ifjrfl. ,f,iljtm3rumlFj *-Hiri, dilaffi,. irn 1. Perfonnance Guarantee ari,,iuo. , orte-. *r,sea ne. i,, is the identical as Accellion take ons that the surgical process of the. Net-work uproading and downloading content, Accellion dish knocked out(p) entrust be no t*t p. *t of that w1n hich. hr*d by a benchmik origin as a resurt of usine the site being accessejfrom r. ribii , ffi,ltjifi ,TiTt u pfilffi, p,ro. *u, *iTly*il? T? Jril,xHi. ililabilitv, 3.Customer Service -,****,L,tr o,%li o, o. r,o. ,. excludingForce Maieureand schedured Maintenance for customers Guarantee should Accellion survive to meet the serving levels set out in sections 1 and 2 with one (L) months service slant ror Accenion will credit ttre monttirirtua-*nr,,n r,iGl3bove account .diili,it*. mer the customer,s ritten nonice to Accellion of such(prenominal)(prenominal ) loser gives w withiii6) aays rrom ttre J* ,r1 rrrrre occurred. with this requirement,wil rrrit. rttil/r The Customers rrii* t. *fry honorable to receive such credit. Accellion will notify the cttom. ,o LIfrffixirabre or anv separate iI* iri1 s r,or. , liauyrfy*. J of scheduled Maintenance. I reasniii pfi, ffirtn c,,i. -,. 1Jiii,,saryf the service acrion to *fffflflffirffilJ,Ji*,. il$Jt3iJfl*fil*il* 4. Security and seclusion policy ,o any inquiry in re,a,ion,o Accellion has comolete respect for the Customers privacy and that of any custome,r info stored in Accellion service does not require Acce,ion servers. The Customers i prtJa iyalrrite servers e precise(prenominal) training provided details for the data being stored on the to a. uioiy tLr c. r. i,rrii, he Customer,, ililT Iv r,u,, ut,, ,or br,rit. A,ccerion w,I not hat the Disclosure of Customers itrttti. 5. iuii. A. ions til,,, &iT,tffi1nir. r,1liffidHi ilJAff1X1T. ,HfiHdr1oaut, to possession shalr i-tut * . ifntI . ,* p. ffity onlybe made whither such disclosure is *a to the terms or implement or ,,o, Accellion will ensure-that th ctstoms informatiorr and data atomic physique 18J ke1cur9 or imProPer use which includes ttrqgii*ruur rtp, io rr. ri,fil,tr1r,. mer,s adenrity d protected from unauthorized access i forrader granring access. EXHllBlr Dear Team, 2 orAcclrionE mail service to All Accellion provide Announcing the Launch of the oos Guarantee T Xijiffi11JT? ,i? tYl1*8 vua,ry ot ervlce undertake read it over very(prenominal) c arfully. vo iulLriJi1/*u16 Quarirvof service suarantee (Qos). prease disport ancr puts t ownership o in this company to deliver. Cr,o. . , ompanf c ustomers aon,r wen+ . J9,flT? Ll31d irt zany *he -o*r,rrnipin ever d o,. ,tt-1q6btcDDrve ,h theirnetworkrip*irrrilrhcfi,*. . ,f1. -t-,LevelAgreement(sLA)ttruyrt**i *ilfflr. H,ffi Slfl a*Xi AJffi ,,*mf ***$ii+,r,fry,j,nTffi 18,. ,l*iFiqd-. iffi H? 1HJHT1f 3tr As a member of the Accellion Lt, vl_. 1. team, you ar k ey to our client,s satisfaction. Thanks in advance for your backup in making our clients and ourselves successful. .. 4? jir. -. . ii. ,l*-i1il.. 1,ji. iijlj. L. what is the selling impact of a well-designed guarantee? 2. Eaaluate Exhibit the_ seraice design of Acceilion,s guarantee shown in r-. How ffictiae wilr it ui rn communicating seraice exceuence to potentiar and current customers? would you recommend any changes to its design or imple_ mentation? 3 will he guarantee be successfut in creating a curture for seraice exceilence within Aiceilion? whit erse may be needed for achieoing such a culture? . Do you 4 think customers mEht take adaantage of this guarantee and stage seraice filures to inaokeTlrrgrorantee? If yes, how could Acceuion minimize potentiar iheating on its guarantee? The Accellion Service Guarantee Sg1r Case 16 Shouldic e Ho spit al Limite d (Abri dge d) JeuEs Hpsrprr AND Rocnn HellowELL A Canadian infirmary specializing in hernia processs is considering wheth er and how to expand the r individually of its seraices, including expansion into other strength atomic number 18as.Various proposals haae been adaanced to increase the capacity of the infirmary without demotiaating the staff or losing control oaer seraice quality, which, in addition to achieoing excellent checkup outcomes, has created a aery deaoted base of forbearing of alumni. Options include adding Saturday surgical operations, building an extension, and constructing a neTD hospital in another location, perchance in the United States. deuce shadowy figures, enrobed and in slippers, laissez passered slowly down the semi-darkened mansion house of the Shouldice Hospital. They didnt notice Alan ODell, the hospitals managing director, and his guest.Once they were out of earshot, ODell remarked bully nature dLy, By the way they act, youd think our unhurrieds own this discover. And while theyre here, in a way they do. Follo locomote a visit to the five operate rooms, OD ell and his visitor once over again encountered the homogeneous pair of endurings still engrossed in discussi. g their hernia operations, which had been performed the previous morning. HrsroRY An attractive cusp that was recently printed, although n any involvementd nor distributed to prospective patients, described Dr. Earle Shouldice, the founder of the hospital Dr. Shouldices interest in other(a) ambulation stemmed, ffi.? T,15,T? jTJH-,H,,T the girls subsequent refusal to stay quietly in bed. In spite of her activity, no handicap was done, and the experience recalled to the doctor the postoperative actions of animals upon which he had performed sur gery. They had all moved about freely with no ill effects. By 1,940, Shouldice had given extensive thought to several factors that contributed to basic ambulation following cognitive operation. Among them were the use of a local anesthetic, the nature of the surgical procedure itself, the design of a facility to encourage mo vement without unnecessarily causing discomfort, and the postoperative egimen. With these things in mind, he began to develop a surgical technique for repairing herniasl that was superior to others word of his early success generated demand. Dr. Shouldices medical license permitted him to race anywhere, even on a kitchen table. However, as to a greater extent and much(prenominal) patients requested operations, Dr. Shouldice created new facilities by buying a rambling 130acre estate with a 17,0-squ be home main house in the Toronto suburb of Thornhill. After some years of planning, a large wing was added to provide a total capacity of 89 beds. Dr. Shouldice died in 1965. At that era, ShouldiceHospital confine was formed to do work both the hospital and clinical facilities under the surgical direction of Dr. Nicholas Obney. In 1999, Dr. Casim Degani, an internationally-rec o g nrzed authority, b ecame surge on-inchief. By 2004,7,600 operations were performed per year. THr SHo uLDtcE METHoD Only external (vs. internal) abdominal hernias were repaired at Shouldice Hospital. Thus close to foremost- clipping repairs, primaries, were straightforward operations requiring about 45 minutes. The sticki. g procedures involved patients suffering recurrences of hernias previously repaired elsewhere. Many of the recurrences and very difficult hernia repairs needed 90 minutes or more. In the Shouldice method, the muscles of the abdominal wall were affanged in three distinct layers, and the opening was repaired-each layer in turn-by overlapping its margins as the edges of a coat energy be overlapped when buttoned. The end result reinforced the muscular wall of the abdomen with hexad rows of sutures (stitches) under the scratch cover, which was hence closed with clamps that were latishr removed. (Other methods might not separate muscle layers, practically involved feH,er ilil,13i*ffiT,nvorvedtheinsertionotCoPyright O 2004 President and Fellows of Harvard Colle ge. To order copies or request permission to reproduce materials, call 1-800515-7685, put out Harvard line of credit School Publishing, Boston, MA021,63, or go to http//www. hbsp. harvard. edu. No part of this publication may be reproduced, stored in a retrieval system, used in a spreadshee or transmitted in any form or by any meanselectronic, mechanical, photocopying, recording, or otherwise-without the permission of Harvard Business School. Professor James Heskett vigilant the lord version of this case, Shouldice Hospital Limited, HBS No. 583-068.This version was prepared jointly by Professor James Heskett and Roger H includeell (MBA 1989, DBAI997). HBS cases are developed solely as the basis for class discussion. Cases are not intended to serve as endorsements, sources of primary data, or illusfrations of effective or ineffective management. 592 A usual first-time repair could be end with the use of preoperative sedation (sleeping pill) and analgesic (pain killer) plus a lo cal anesthetic, an injection of Novocain in the region of the incision. This allowed immediate post-operative patient ambulation and facilitated rapid recovery. THe PaTIENTS ExpERIENcE or so potential Shouldice patients learned about the hos- pital from previous shouldice patients. Although thousands of doctors had referred patients, doctors were less belike to recommend shouldice because of the world-widely regarded simplicity of the surgery, often considered a bread and butter operation. Typically, many patients had their business diagnosed by upersonal physician and then contacted Shouldice directly. Many *tru made this diagnosis themselves. The process experienced by shouldice patients depended on whether or not they lived close enough to the hospital to visit the facility to obtain a diagnosis.Approximately 10% of shouldice patients came from outback(a) the province of ontario, most of these from the United States. Anoth er 60/o of patients lived beyond the Toronto area. Th ese out-of-own patients often were diagnosed by mail using the Medical Information Questionnaire shown in Exhibit L. Based on information in the questionnaire, a shouldice operating surgeon would retard the type of hernia the respondent had and whether there were signs that some risk might be associated with surgery (for example, an overweight or heart condition, or a patient who had suffered a heart snipe or a stroke n the past six months to a year, or whether a general or local anesthetic was required). At this point, a patient was given a operating date and sent a brochure describing the hospital and the shouldice method. If necess ary, a sheet outlining a weight-loss program prior to surgery was excessively sent. A small proportion was refused treatment, either because they were overweight, represented an inordinate medical risk, or because it was situated that they did not baffle a hernia. Arriving at the clinic amongst 100 p. M. and 300 p. M. the duy forrader the oper ation, a patient joined other atients in the waiting room. He or she was soon examined in one of six examination rooms staffed by surgeons who had completed their operating schedules for the day. This examination required no more than 20 minutes, unless the patient needed reassurance. (patients typic ally exhibited a moderate level of anxiety until their operation was completed. ) At this point it occasionally was discovered that a patient had not corrected his or her weight problem others might be found not to lose a hernia at all. In either case, the patient was sent home. After checking administrative details, about an hour fter arrivin 8 at the hospital, a patient was directed to the room number shown on his or her wrist band. Throughout the process, patients were asked to keep their luggage (usually light) with them. All patient rooms at the hospital were semiprivate, containig two beds. patients with similar jobs, backgrounds, or interests were assigned to the same room to th e extent possible. upon reaching their rooms, patients busied themselves unpack ing, acquire acquainted with roommates, shaving themselves in the area of the opera- tion, and ever-changing into pajamas. At 430 P. M. , a nurses orientation provided the roup of incoming patients with information about what to depend, including the need for cipher aft(prenominal) the opera- tion and the daily routine. Accordi. g to Alan OiDell, Half are so nervous they dont remember practically. ,, Dinner was then served, followed by further recreation, and tea and cookies at 900 p. M. Nurses emphasized the importance of attendance at that time because it provided an opportunity for preoperative patients to talk with those whose operations had been completed earlier that same duy. Patients to be operated on early were awakened at 530 A. M. tcl be given preop sedation. An attempt was ade to schedule operations for roommates at approximately the same time. patients were taken to the preoperating ro om where the circulating nurse administered Demerol, an analgesic, 45 minutes before surgery. A fewer minutes prior to the first operation at 720 A. M. , the surgeon assigned to each patient administered Novocain, a local anesthetic, in the operati. g room. This was in contrast to the typical hospital procedure in which patients were sedated in their rooms prior to being taken to the operating rooms. upon the pass completion of their operation, during which a few patients were cha tty, and fuily aware of hat was going on, patients were invited to get off the operating table and walk to the post-operating room with the tending of their surgeons. agree to the director of nursing Ninety-nine percent accept the surgeon,s invitation. while we use wheelchairs to throw them to their rooms/ the walk from the operating table is for psychological as well as physiologicai blood pressure, respiratory reasons. patients substantiate to themselves that they can do it, and they start their al l- key play immediately. Throughout the day after their operation, patients were encouraged to exercise by nurses and housekeepers alike. By 900 P. M. n the duy of their operations, all patients were ready and able to walk down to the dine room for tea and cookies, even if it meant climbing stairs, to help indoctrinate the new crass admitted that duy. on the quarter morning, patients were ready for dis- charge. During their stay, patients were encouraged to take advantage of the opportunity to explore the premises and pass on new friends. slightly members of the staff felt that the patients and their attitudes were the most important shouldice Hospital Limited (Abridged) 593 (HIBIT EF 1 Medical lnformation O,uestionnai re 5 n,ti,rBER (or Rural Route or P. O. Box) Province/StateTown/City SHOULDICE HOSPITAL 7750 Bayview Avenue Box 379, Thornhill, Ontario L3T 4A3 Canada Phone (418) 889-1 one hundred twenty-five Telephone (Thornhill One Mile North Metro Toronto) tq-Frhrr. 1i il3$ -1- rr=CBlvlATlON Please give let on of lnsurance Company and Numbers. MEDICAL .nS,-IANCE (Please bring hospital certificates) INFORMATION nLR3r,r- . a r. l IJCE (Please bring insurance certificates) OTHEH operative INSURANCE Patients who live at a distance often prefer their examination, admission and operation to be arranged all on a single visit to save making two protracted journeys. The whole kEl&anrr Name of Business Are you the owner? f Retired Yes purpose of this questionnaire is to make such arrangements possible, although, of course, it cannot replace the examination in any way. Its completion and return will not put you antecedent Occupation No under any obligation. Do you smoke? Please be sure to submit in both sides. tr- n? -? asr,ssrcn date? (Please give as much advance notice as possible) ry*esi,-s =-(, Sa-a cr Sunday. ffiEr h ,s *crJ FOR OFFICE USE ONLY Type of Hernia This information will be treated as confidential. IEXIEEIEEIRIE ffi iMEfrgles ory cqJd n=trr emailprotected rE cr*en rr d yotrr operatirn a tir lrctrr ru=ight EXHIBIT 1 (ConttnueolPLEASEBEACCURATE Misleadrngfuures.. *firl. cFeoxr3 admissionday,couldmeanposFonementolyqJropeGlhontrlll,yc-,,e,Etri Waist (muscles THIS IS YOUR CHART PLEASE MARK IT APPROXIMATE SIZE. Walnut (or less) Hens Egg or Lemon GraPefruit (or more) INFORMATION ESSENTIAL EXTRA and put that apply to your hernias Use only the sections v. lu H a / in each relaxed)ins is your health outright E treatment Pressure supererogatory bodY fluids Chest Pain (angina) lr unvarying Heartbeat Ulcers Anticoagulants (to delaY blood-clotting or to thin the blood) F t Name of anY Prescnbe pills, tablets or caPsutres 1otake regularlY A nY condition Please tick regular for which You are having Diabetes Asthma & Bronchitis Y ,JI GOOD Blood ,JI Chest (not exPancld il il t t I il I il still be finished in time for a 1230 P. M. lunch in the staff dining room. Upon finishing lunch, surgeons not scheduled to operate in the aft ernoon examined incoming patients. A surgeons day ended by 400 P. M. In addition, a surgeon could expect to be on call one weekday night in ten and one weekend in ten. Alan ODell commented that the position appealed to doctors who want to watch their children grow up. A doctor on call is rarely called to the agent of the Shouldice Program.Accordig to Dr. Byrnes Shouldice, son of the founder, a surgeon on the staff, and a 50% owner of the hospital Patients some measure ask to stay an extr a day. Why? head, think about it. They are basically well to stupefy with. But they arrive with a problem and a certain amount of nervousness, tension, and anxiety about their surgery. Their first morning here theyre oPerated on and experience a Sense of relief from Something thats been botheri. g them for a big time. hospital and has regular hours. Accordi. g to Dr. They are immediately able to get around, and theyve got a three -duy spend ahead of them with a Per- ObneyWhen I interview ProsP ective surgeons, I look for experience and a nice education. I try to gain some insight into their domestic situation and personal interests and habits. I also try to find out why a surgeon wants to switch positions. And I try to determine if hes willing to perform the repair exactly as ,it i ? ffi il JilI% ILx *,x* have the absorb of the 3 patients, make friends easily, and hospital. In summer, the most common after-effect from the surgery is sunburn. hes told. This is no place for prima donnas. Tue NuRsEs ExPERtENcE Dr. Shouldice added 34 full-time-equivalent nurses staffed Shouldice each 24 hour period.However, during non-oPerating hours, only six full-time-equivalent nurses were on the premises at any given time. mend the Canadian acutecare hospital medium ratio of nurses to patients was 1,4, at Shouldice the ratio was 115. Shouldice nurses spent an unusually large proPortion of their time in counseli. g activities. As one suPervisor commented, We dont use bedpans. Accord ing to a manager, shouldice has a waiting list of nurses wanting to be hired, while other hospitals in Toronto are short-staffed and perpetually junior resident in surgery performs. Hernia repair Tiaditionally recruiting. hernia is often the first operation thatThe hospital employed 10 full-time surgeons and other major operations. This is quite wrong, ES is borne out by the resulting high recurrence rate. It is a tricky anatomical area and occasionally very complicated, especially to the novice or those doing very fer*hernia repairs each year. But at Shouldice Hospital a surgeon learns the Shouldice technique over a periol of several months. He learns when he can go card-playing anc when he must go slow. He develops a pace and a L?. xliJ. T,i*111-x1*1iilIt. TJ geons. We teach each other and try to encourage a 8 each duy. a scrubbing scheduled operation at 730 A. M. hortly before the first If the first operation was routine, it usually was completed by 815 A. M. At its conclusion, the surgical team helped the patient walk from the room and summoned the next patient. After scrubbrng, the surgeon could be ready to operate again at 830 A. M. Surgeons were advised to take a coffee break after their second or third operation. Even So, a surgeon could complete three routine operations and a fourth part involving a recurrence and Shouldice Hospital Limited (Abridged) tr achieve absolute perfection. Excellence is the eneml of good. part-time assistant surgeons. TWo anesthetists were also on site.The anesthetists floated among cases except when general anesthesia was in use. Each operating team required a surgeon, an assistant Surgeofl, d scrub nurse, and a circulating nurse. The operatirg load varied from 30 to 36 operations per duy. As a result, each surgeon typically performed three or four operations A typical surgeons duy started with a L regarded as a relatively simple operation compared to group effort. And he learns not to take risks Tne DocroRs ExPERIENcE 5 95 a Chief Surgeon Degani assigned surgeons to an oPerating room on a daily basis by noon of the preceding da1 This allowed surgeons to examine the specific patienE hat they were to operate on. Surgeons and assistants H-ere rotated every few days. Cases were assigned to give do. tors a non-routine operation (often involving a recurrenc several times a week. More conglomerate Procedures er assigned to more senior and experienced members of th staff. Dr. Obney commented If something goes wrong, we want to make sure tha we have an experienced surgeon in charge. Experience is most important. The typical general surgeon mai perform 25 to 50 hernia operations per yeaL Ours Perform 750 or more. The L0 full-time surgeons were paid a straight salan typically fi,aa,000. In addition, bonuses to doctors ere distributed monthly. These depended on Profit, indir-icual productivity, and performance. The total bonus Pc-i paid to the surgeons in a recent year was aPProximate-r $400,000. Total surge on compensation (including benefir was approximately 15% more than the total income for kitchen staff several times a d,ay, and the hospitar staff to oD efi, weuse arl fresh ingredients and prepare the food from scratch in the kitchen. ,, The director of housekeeping pointed out a surgeon in Ontario. Training in the shouldice technique was important eat together. Accordig to ecause the procedure could not be varied. It was accomplished through direct supervision by one or more of the senior surgeons. The rotation of teams and frequent consultations allowed for an ongoing opportunity to appraise performance and take corrective action. where possibre, I former shouldice patients suffering recurrences were assigned to the doctor who performed the first operation to allow the doctor to rearn from his mistake. ,, Dr. obney commented on being a shouldice surgeon ilH*XXHltiiJf mxx$ ing notes for confidence, e.. oriaging eachither, and walking around, getting exercis.. briourse, e,re in th e rooms straightenirg ,p throughout the day. This gives the housekeepers chancl to josh with the patients and to encourage them to exercise. A doctor must decide after several years whether he to do this for the rest of his liie because, full a Iultt in other speciarties-for exampre, radiology_h. s loses touch with other medical disciplines. If h stays for five years, he doesnt leave. Even among younger doctors , few elect to leave. ?,. i. . 1.. lrtii. ii. . )ii. i. The shouldice Hospital contained two facilities in one uilding-the hospital and the clinic. On its first-level, the hospital contained the kitchen and dining rooms. The sec_ ond level contained a large, open tounge area,the admis_ sions offices, patient rooms, and a spacious grass-covered Florida room. The third revel had aaaitiond fatient rooms and recreational areas. patients could be seln visiting in each othersrooms, walking up and down hallways, loung_ irg in the sunroom, and making use of light recreational faci lities ranging from a pool table to an exercycle. Alan oDell pointed out some of the features of the hospital The rooms contain no telephone or television ets. If a patient needs to make a call or wants to watch terevi_ sion, he or she has to take a walk. The steps are designed specialry with a smalr rise to alow patients recently operated on to negotiate the stairs without undue discomfort. E-Iy rqluru foot of the hospital is carpeted to reduce the hospital feeling and the possi_ bility of a fall. Carpetir,g urro gives tf,e phce a smell other than that of disinfJctant. This- facility was designed by an architect with input from Dr. Byrnes shouldice and Mrs. w. H. uiquhart (the daughter of the founder). The facility was discussed for years and many changes in the lans were made before the first concrete was poured. A number of unique policies were also instituted. For example, parents accompanying children here for an operation stay free.. you may wonder why we can do it, but we le arned that *. rrre more in nursing costs than we spend for the parents room and board. have- only three on my housekeeping staff for the entire facility. one of the reasons for f* housekeep_ that we dont need to change rinens during a ? ,tr patients four- duy stay. Arso, the medical staff doesln,t The clinic housed five operating rooms, a labor atory, and the patient-recovery room. In totar, the stimated cost to furnish an operating room was $30,000. This was con_ siderably less than for other hospitals requiring a bank of equipment with which to administer anesthetics for each room. At shourdice, two mobile units were used by the anesthetists when needed. In addition, the complex had one crash cart per floor for use rf a patient should suffer a heart attack or stroke. ilin,4i4? ljiij. i. i. ))1 Alan ODell described his job we try to meet peoples needs and make this as good a place to work as possible. There is a strong concern or employees here. Nobody is fired. This was later rei nfor. -d by Dr. shouldice, who described a situa_ tion involvirg two employees who confessed to theft in the hospital. They agreed to seek psychiatric help and were allowed to remain on the itu. l As a resurt, turnover is low. our administrative and support staff are non_ union,. b, we try to maintain a pay scale higher than the union scale for comparabl. Jou, in the area. we have a profit-sharing prin that i, ,. prrate from the docto* year the administrative and support -LTt staff divided up $60,000. If work needs to be done, peopre pitch in to herp each other.A unique aspect oi o,,r, administration is that I insist that each secretarial assistant is trained to do anothers work and in an emergency is able to switch to another function immediatlly. we don,t have an organization chart. A chart tends io make people think theyre boxed in jobs . a r try to stay one night a week, having dinner and ristening to the patientJto find out how things are in reality goinf uro. rnd here. Patie nts and staff were served food prepared in the same kitchen, and staff members picked up iood from a cafeteria line move in the very .. r,t. , of the kitchen. This proided an opportunity for everyone to chat with he run Costs The 2004 budgets for the hospital and clinic were close to $8. 5 one thousand thousands and $3. 5 million, respectively. 6 Shouldice Hospital Limited (Abridged) Sgz EXH lB lT FIoor Supenisor 2 Organization Chart Lab (4) Operating Laundry Room Housekeeping Office Accounting Medical Grounds (3) (2) Supervisor I bearing Head Nurse urse (2) Record (2) Dietary (r7) I5 (2) (3) i aleets three limes a year or as needed. bUeets as needed (usually twice a month). lnformallv reports to Executive Committee. Physical Surgeons Assistant Plant (12) Surgeons (7) Anesthetist (t) pared to an average charge of $5,240 for operations per_ ormed elsewhere. if. l. rlii. ,i. l. ,,. illl. . l.. . . . ) Hernia operations were among the most common per_ formed on mares. In 2000 an est imated r. ,000,000 such operations were performed in the united states alone. Round-trip fares for traver to Toronto from various major cities on the North American continent ranged from roughly $20A to $600. when our backlog of scheduled operations gets too large, we The hospitar arso provided annual checkups to alumni, free of charg.. Muny occurred at the time of the According to Dr. Shouldice wonder patient reunion. The most recent eunion, featuring dinner and a floor show, was held at afirst-class hotel in down_ town Toronto and was attende d by 1,000 former patients, many from outside Canada. ho* many peopre decide kinda to prfor* the operation. Every have their rocal doctor time weve expandea o11 capacity, th backrog has declined briefly, onry to climb or,. u again. Right now at 2,400,1 ir rarger than it has ever been and is grow_ irg by 100 every six months. The hospitar relied entirely on grapevine adver_ tising, the importance of which was suggested by the results of a po il carried out by i. i,i. ,)i. . ,. ii. . ,. ). ,.. . when asked about major questions confronting the man_ agement of the hospital, Dr. shourdice cited I aesire to seek ways of increasing the hospitals capacity while at the same time maintaining . oriror over the quatity of service delivered, the future role of government in the operations of the hospital, and the use of the shouldice name by potential competitors. As Dr. shouldice put it Im a doctor first and an entrepreneur second. For students of Depaul lrxiriuit 3 shows a portion results). Although little systematic data about university as part of a project of these atients had been collected, Alan oDell remarked that ,,if we had to rery on wearthy patients onry, our practice would be much smaller. ,, Patients were attracted to the hos pitar, in part,by its reasonable order. Charges for a typical operation were four days of hospital sta y at $? 20 p. iau anda $650 surgical fee for a prim ary inguinar (the most common exampl e, we courd refuse permission to other doctors ah. hospitar. The y may copy our technique and Tisappry it or misinform *,. i. patients about the use of it. rni, resurts in failure, and we are f, who want to visit hernia). An additional fee of $300 was assessed f generar anesthesia was required (in about 20% of cases). These charges com_ ExHlBlr Direction you. 5. B concerned that the technique will be blamed. But Shourdice Hospitar Annuar Patient Reunion entropy For each question, please place a check mark as it applies to 4 /7 22 Nationalitv Directions please place a check mark in nation you represent and please write in your province, state or country where it applies. Canada America Europe J6 - province sate a*r, ee 2 /o uarl ,o/ // 63% 5 /6 /960 7 5 %dt 39. 54% 5/. /6% fl. 63% 4/. 56% 30. 23% /6. 26% occupation Ilave you been overnight in a hospital other than u* houldice befone your operation? * j _ No lZ What brought Shouidice Hospital to your attention? Friend 8 ,1 load Rer ative . . , 6r. 1//o _0. %% EzW,/. rticre ,9 , Did you have a si,gle 26 or double /6 other 4 ,iiJZw hernia operation? 56,/4% fi. s6% 9. Is this your first Annual Reunion? yes No fi .10 . , If no, how many reunions have you iiM ,,afz,fl tt 10. Do you feel that Shouldice Hospital to, ,* * per,son? r0 Most definitely Definitety 6 JZ truly iittle not 66,05% /a%% 7 Z_. reaubrc _fl 42. 6J% 6-/0 ruo,rn,re 5 z17J% r , at all Shouldice Hospital Limited (Abridged) 599 EXHIBIT 3 (Continued) fhat impressed you the most about your stay at Shouldice? check one answer for each of the following. for operation and hospital P1ease s not Somewhat 27. 9d1 Imporiant /4 Somewhat Imporbant 32. 56% // Somewhat Important 25. 5/l /5 Somewhat Important 34. 5E% Not 7 /6. 26% Important 32. 56% Not ImPortant 6 /S,6dl 3 6,96% Not 27,9/k Somewhat 5 /0 Important 25 Important n. fi% 23,2fl1 56. /5% sbouldice Hospital hardly seemed like a hospital at all. Somewhat Very 5 /3 Importani 25 Importani Important //. 63% 30. 23% 55. /4% give the MAIN background why you reiurned for this annual In a few words, reunion. Very Important 2 4. 65% SomewhaiVery 39. 53% Friendships witb Patients Not Important / 2. 3? l Not Important 3 696% Not ImporLant were doctors, and it is our obligation to help other Alan ODell added his own concerns surgeons learn. On the other hand , its quite clear that others arc tfying to emulate us. find out at this ad. The advertisement is shown in Exhibit 4. ) This makes me believe that we should add to our capacity, either here or elsewhere. Here, we could go to Saturday operations and increase our caPacity by 2O%. Throughout the year, no oPerations are sched- How should we be marketing our services? Right now we dont advertise directly to patients.Were uled for Saturdays or Sundays, although patients whose operations are scheduled late in the week remain in the hospital over the weekend. Or, with an investment of perhaps $4 million in new sPace/ we even afraid to send out this new brochure weve pu together, unless a potential patient specificallrrequests it, for fear it will generate too much demand. Our records show that just under 1% of our EXHIBIT 4 Advertisement by a Shouldice Competitor could expand our number of beds by 50%, and schedule the operating rooms more heavily. On the other hand, given Sovernment regulation, do we want to invest more in Toronto?Or should we establish another hospital with similar design, perhaps in the United States? There is also the possibility that we could diversify into other specialties offering similar opportunities such as eye surgerf, yancose veins, or diagnostic services (e. 9. , colonoscopies). For now were also beginnirg the process of groomirg someone to obey Dr. Degani when he retires. Hes in his early 60s, but at some point well have to address this issue. And for good reason, hes resisted changing certain successful procedures that I think we could improve on. We had quite a time changing the sche dule for the administration ofDemerol to patients to increase their comfort level during the operation. Dr. Degani has oPPosed a Satutday operating program on the premise that he wontbe here and wont be able to maintain proper control. 500 Shouldice Hospital Limited (Abridged) Canadian Hernra Ctinic Hernias (Ruptures) Required Under local anesthesia as by Canadian method. No nightlong Hospital Stay, Co nsult atio n s Witho ut Char ge 23061St. Rd. 7 BOCA RION, FLA. 33433 482-7755 patients are medical doctors, a significantly high percentage. How should we capttahze on that? Im also concerned about this talk of Saturday operations.We are already getting good utrltzation of this facility. And if we expand further, it will be very difficult to maintain the same kind of working relationships and attitudes. Already there are rumors floatirg around among the staff about it. And the staff is not pleased. The matter of Saturday operations had been a topic of conversation among the doctors a s well. Four of the older doctors were opposed to it. While most of the younger doctors were indifferent or supportive , at least two who had been at the hospital for some time were particularly concerned about the possibility that the issue would drive wedge between the two groups. As one put it, Id hate to see the practice split over the issue. EruDNOTES Most hernias, knows as external abdominal hernias, are protrusions of some part of the abdominal contents through a hole or slit in the muscular layers of the abdominal wall which is supposed to contain them. Well over 90% of these hernias occur in the groin area. Of thes e,by far the most common are inguinal hernias, many of which are caused by u slight weakness in the muscle layers brought about by the passage of the testicles in male babies through the groin area shortly before birth.Aging also contributes to the education of inguinal hernias. Because of the cause of the affliction, 85oh of all hernias occur in males. 2. Base d on tracking of patients over more than 30 years, the gross recurrence rate for all operations performed at Shouldice was 0. 8%. Recurrence rates reported in 1. the literature f or these types of hernia varied greatly. However, one schoolbook stated, In the United States the gross rate of recurrence for groin hernias approaches 70/. monet ary references in the case are to Canadian dollars. $1 US equaled $1. 33 Canadian on February 23, 3. A11 2004. n Exhibit 2 was prepared by the casewriter, based on conversations with hospital personnel. 4. The chart 5. This figure included a provincially mandated return 6. on investment. The latter figure included the bonus pool for doctors. SIUDY OuEsrtoNs L. What is the market for this seraice? Hout successful is 2. Shouldice Hospital? narrow the seraice model for Shouldice. How does each of its elements contribute to the hospitals success? 3. As Dr. Shouldice, what actions, if any, would you take to expand the hospitals capacity and how utou ld you implement such changes? Shouldice Hospital Limited (Abridged) 601